可持续发展战略下环境会计的系统化研究

Systemic Study on Environmental Accounting under Sustainable Development Strategy

本文依照可持续发展理论 ,通过对发达国家环境会计研究现状分析 ,结合我国的国情 ,提出建立具有中国特色的环境会计理论框架 ,对环境资源价值、环境成本、环境收益、环境负债的会计确认、计量、报告问题进行了系统研究 。

s:The paper puts forward establishing theoretic structure of environmental accounting with Chinese charateristics according to the theory of sustainable development,through analysing present conditions of studying enviromental accounting in developed countries combined with the conditions of our country.The paper also makes a systematic study on value of environmental resources,environmental cost,environmental income accounting recognition of environmental liabilities,calculation and reporting problems to richen and perfect accounting theory and practice.